Analysis of the Effectiveness of Tax Audits on Corporate Income Tax Revenue at the Bitung Primary Tax Office

Nadya Aurelia Pendang; Robert Lambey; Sintje Rondonuwu

doi:10.55927/fjmr.v4i8.384

Authors

Nadya Aurelia Pendang Sam Ratulangi University
Robert Lambey Sam Ratulangi University
Sintje Rondonuwu Sam Ratulangi University

DOI:

https://doi.org/10.55927/fjmr.v4i8.384

Keywords:

Effectiveness, Tax Audit, Tax Revenue, Corporate Income Tax

Abstract

This study aims to analyze the effectiveness of tax audits on corporate income tax revenue at the Bitung Primary Tax Office during the 2021–2023 period. This research uses a qualitative method, which allows the researcher to gain a deep understanding of the tax audit process and its outcomes. The data sources consist of primary data obtained through interviews with tax officers and secondary data taken from official reports of the Bitung Primary Tax Office. The results of the study show that the effectiveness of tax audits experienced significant fluctuations during the observed period. In 2021, the effectiveness of tax audits reached 187.7%, indicating a highly effective audit process. This increased slightly to 187.9% in 2022. However, in 2023, the effectiveness dropped significantly to 69.84%, indicating a failure to meet the established targets.

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